Value Added Tax: A Comparative Approach

By Alan Schenk, Oliver Oldman. 2007

134 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/c8b4683f4d92dc38bc7d23edd6540a513fb5962e

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Cheryl X. Long

In Economics and Econometrics

1. Cheryl X. Long
2. Piyush Chandra

Citations in the corpus

• VAT Rebates and Export Performance in China: Firm-level Evidence (2013, background): “As it is an indirect tax similar to sales tax, the World Trade Organization (WTO) allows its member countries to return, up to the full amount, the VAT levied on their exported goods (Schenk and Oldman, 2007).”